https://www.taxtmi.com/caselaws?id=278226 The Tribunal partially allowed the appeal, directing the Transfer Pricing Officer (TPO) to re-examine comparables and margin adjustments in the transfer pricing analysis. The Tribunal permitted deductions for Employee Stock Option Plan (ESOP) costs and charges paid to stock exchanges. Additionally, the Tribunal instructed the Assessing Officer (AO) to exclude telecommunication charges from both export turnover and total turnover for calculating the deduction under section 10A. en-us Fri, 22 Jul 2016 00:00:00 +0530 Sat, 19 Jan 2019 07:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278226 The Tribunal partially allowed the appeal, directing the Transfer Pricing Officer (TPO) to re-examine comparables and margin adjustments in the transfer pricing analysis. The Tribunal permitted deductions for Employee Stock Option Plan (ESOP) costs and charges paid to stock exchanges. Additionally, the Tribunal instructed the Assessing Officer (AO) to exclude telecommunication charges from both export turnover and total turnover for calculating the deduction under section 10A. Case-Laws Income Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278226